审计费预算
合伙人 经理高级审计人员 审计人员 审计助理 初级审计助理中期审计 年审 中期审计 年审 中期审计 年审 中期审计 年审 合计人数 1 1 1 1Reports & Representations出具报告 1 2 4 8 15Consolidation结论 -管理建议书 4 4整体安排 2 4 6Planning计划 6 6Systems & Test of Controls符合性测试 2 4 6Tangible Fixed Assets固定资产 1 2 3Intangible Fixed Assets无形资产 -Investment投资 -Stock存货 2 2Stock-take(s)盘点 4 4Long-term Contracts其他长期资产 -Debtors负债 2 2Bank & Cash银行及现金 1 2 3Creditors应付帐款 1 2 3Taxation税金 1 3 4.0Loan借款 -Share Capital & Reserves实收资本及资本公积 1 2 3Long-term Liabilities长期负债 -Turnover & Other Transactions 1 4 5Purchase & Expenses费用等 1 4 5Payroll工资 1 2 3TB GL & JEs试算平衡表及调整分录 1 4 5P-file update永久性底稿更新 2 2 4Review & Supervision复核 2 8 1 5 16CAS -Tax Review税务复核 1 2 3Current Year Total Time Budget时间预算 4 14 - - - - 24 60 - - 102.0Charges Per Hour每小时计费 Total Amount Budget预算 - - - - - - - - - - -Client Code:Parnter(s) Manager(s)Senior(s) Semi Seniors(s) Assistant(s) Junior(s)Engagement Code: INTERIM FINAL INTERIM FINAL INTERIM FINAL INTERIM FINAL TotalNumber of person 1 1 1 1Reports & Representations 1 2 4 8 15Consolidation -Management Letter 4 4Administration 2 4 6Planning 6 6Systems & Test of Controls 2 4 6Tangible Fixed Assets 1 2 3Intangible Fixed Assets -Investment -Stock 2 2Stock-take(s) 4 4Long-term Contracts -Debtors 2 2Bank & Cash 1 2 3Creditors 1 2 3Taxation 1 3 4.0Loan -Share Capital & Reserves 1 2 3Long-term Liabilities -Turnover & Other Transactions 1 4 5Purchase & Expenses 1 4 5Payroll 1 2 3TB GL & JEs 1 4 5P-file update 2 2 4Review & Supervision 2 8 1 5 16CAS -Tax Review 1 2 3Current Year Total Time Budget 4 14 - - - - 24 60 - - 102.0Charges Per Hour 5,380 3,800 400 Total Amount Budget 21,520 53,200 - - - - 9,600 - - - 84,320Proposed Fee : RMB 84,320Recovery rate 100
